Go to the IRS Web site ( www.irs.gov ) and locate Publication

1. Go to the IRS Web site (www.irs.gov) and locate Publication 501: Exemption, Standard Deduction, and Filing information. What documentation is necessary for a taxpayer with impaired vision to qualify for the additional standard deduction for blindness?

2. Laura and Bryan’s daughter, Lillian, will start college in a few months. They would like to know what tax issues they should consider when they pay for Lillian’s college tuition and related expenses.